"Revenue from the community for the community"

The Ministry of Revenue consists of Inland Revenue and Customs.

The Inland Revenue Division (IRD) of the Ministry of Revenue is responsible for the collection of tax revenue – Income tax including withholding tax and Consumption Tax for the Government of Tonga.

Customs Division is responsible for protecting Tonga’s borders from potential risks arising from international trade and travel, while facilitating the legitimate movement of people and goods across the border and to collect and account for all Customs duties and taxes including all administrative costs due to the Government of Tonga.

The Ministry of Revenue operates under service standards and a Ministry of Revenue charter. Copies of the Inland Revenue standards and charter

How to use this website.

Click on the links above Inland Revenue and Customs to go to individual topics.

PAYE Worksheet – Find out what tax to deduct from employees salary and wages. The worksheet has instructions as to what worksheet to use for different circumstances. Note you must include benefits in employees pay and deduct tax. Click on power point PAYE for Pay clerks for explanation of PAYE

Self Assessment

Tonga’s income tax system now works on self-assessment from 1 July 2008.

Tax Clearance

If you wish to obtain a tax clearance for visa purposes, licences or to send money overseas you will need to complete a form and provide certain information. Click here

Income Tax Forms

All the new Income Tax forms for individuals in business and companies are available by clicking on the link. Applications for Taxpayer Identification Number (TIN) forms Consumption Tax (CT) forms and Objection forms are also available in this link.

Legislation including Guide to Tongan Income Tax

If you wish to read the legislation then click on the legislation link. The Guide also has an explanation of each section in the legislation. Also if you click on public rulings you will be able to read our public rulings

Customs Declaration

Brokers click on the customs declaration link to complete the form and submit to office.

Important Dates

Click on link for Tax Calendar

Contact us

Inland Revenue Division:

Tonga Head Office	Vava’u Regional Office	Ha’apai Regional Office
Queens Salote Ex-Students Center Railway Rd PO Box 7 Nuku’alofa Ph: +676 23 444 Fax: +676 26 638	Revenue Office PO Box 114 Neiafu Ph: +676 70 034 Fax: +676 70 857	Revenue Office Holopeka Rd Pangai   Ph: +676 60 456
Enquiries: inforev@revenue.gov.to Website: www.revenue.gov.to

Customs Division:

Head Office	One-stop Shop	Airport	Vava’u
Ports Authority Hala Vuna Nuku’alofa   Ph: 23 651 Fax: 22 108	Ports Authority Hala Vuna Nuku’alofa   Ph: 26 651 Fax: 22 108	Customs Office Fu’amotu Airport     Ph: 35 103	Vehitau Ma’ukie Halaevalu Wharf Neiafu   Ph: 70053 / 70928 Fax: 71273

If you wish to make a complaint, please complete the complaint form –Companies and Organisations or Private Individuals

If you have feedback about us please send us an email using the address above.